{"id":5507,"date":"2024-04-24T14:29:20","date_gmt":"2024-04-24T17:29:20","guid":{"rendered":"https:\/\/sinicesp.org.br\/?p=5507"},"modified":"2024-05-03T11:15:01","modified_gmt":"2024-05-03T14:15:01","slug":"stf-mantem-entendimento-sobre-fim-de-eficacia-de-decisoes-definitivas-em-materia-tributaria","status":"publish","type":"post","link":"https:\/\/sinicesp.org.br\/index.php\/2024\/04\/24\/stf-mantem-entendimento-sobre-fim-de-eficacia-de-decisoes-definitivas-em-materia-tributaria\/","title":{"rendered":"STF mant\u00e9m entendimento sobre fim de efic\u00e1cia de decis\u00f5es definitivas em mat\u00e9ria tribut\u00e1ria"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<section class=\"wp-block-uagb-section uagb-section__wrap uagb-section__background-color uagb-block-d5a5581e\"><div class=\"uagb-section__overlay\"><\/div><div class=\"uagb-section__inner-wrap\">\n<div style=\"height:10px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-uagb-advanced-heading uagb-block-36d776d1\"><h3 class=\"uagb-heading-text\"><br><strong>Boletim Jur\u00eddico n\u00ba 04 (24\/04\/2024)<\/strong><\/h3><div class=\"uagb-separator\"><\/div><\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n<\/div><\/section>\n\n\n\n<section class=\"wp-block-uagb-section uagb-section__wrap uagb-section__background-color uagb-block-39dd2c69\"><div class=\"uagb-section__overlay\"><\/div><div class=\"uagb-section__inner-wrap\">\n<h2 class=\"wp-block-heading has-text-color\" id=\"stf-custas-poderao-ser-recolhidas-por-pix-ou-cartao-a-partir-de-abril\" style=\"color:#0767b1\"><strong><strong><strong><strong><strong><strong><strong>STF mant\u00e9m entendimento sobre fim de efic\u00e1cia de decis\u00f5es definitivas em mat\u00e9ria tribut\u00e1ria<\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/h2>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Ao julgar recursos apresentados por empresas, o Supremo Tribunal Federal (STF) manteve, no dia 04 de abril, o entendimento de que uma decis\u00e3o definitiva sobre tributos recolhidos de forma continuada perde seus efeitos quando a Corte se pronunciar, posteriormente, em sentido contr\u00e1rio.<br><br>Por maioria de votos, os recursos (embargos de declara\u00e7\u00e3o) foram atendidos apenas para n\u00e3o permitir a cobran\u00e7a de multas tribut\u00e1rias, de qualquer natureza, dos contribuintes que haviam deixado de recolher exclusivamente a Contribui\u00e7\u00e3o Social sobre o Lucro L\u00edquido (CSLL) amparados por decis\u00e3o judicial definitiva. Ficam mantidos o pagamento de juros de mora e a corre\u00e7\u00e3o monet\u00e1ria, e vedada a restitui\u00e7\u00e3o pela Fazenda de multas j\u00e1 pagas.<br><br><strong>Repercuss\u00e3o geral<\/strong><br><br>A mat\u00e9ria foi objeto de dois recursos extraordin\u00e1rios com repercuss\u00e3o geral reconhecida: o RE 955227 (Tema 885) e o RE 949297 (Tema 881), apresentados pela Uni\u00e3o contra decis\u00f5es que, na d\u00e9cada de 1990, consideraram inconstitucional a lei que instituiu a Contribui\u00e7\u00e3o Social sobre o Lucro L\u00edquido (CSLL) e deram a duas empresas o direito de n\u00e3o a recolher.<br><br>Em fevereiro de 2023, o Plen\u00e1rio fixou a tese de que uma decis\u00e3o judicial, mesmo definitiva (transitada em julgado), produz efeitos apenas enquanto permanecer o quadro f\u00e1tico e jur\u00eddico que a justificou. Ou seja, havendo altera\u00e7\u00e3o no cen\u00e1rio, a decis\u00e3o anterior pode deixar de ter efic\u00e1cia.<br><br>Na decis\u00e3o, ficou estabelecido que a cobran\u00e7a poderia ocorrer a partir 2007, quando o STF validou, a lei que criou a CSLL (ADI 15). Nos embargos, as empresas pretendiam que a cobran\u00e7a fosse retomada apenas a partir da decis\u00e3o nos recursos, em 2023, o que foi rejeitado pelo Tribunal nesta quinta-feira.<br><br><strong>Mat\u00e9ria tribut\u00e1ria<\/strong><br><br>A mat\u00e9ria decidida pelo Tribunal tem repercuss\u00e3o geral, o que significa que a tese fixada pela Corte deve ser aplicada pelas demais inst\u00e2ncias aos processos que discutam mat\u00e9ria semelhante. Embora os casos concretos discutam a CSLL, a solu\u00e7\u00e3o dever\u00e1 ser aplicada a a\u00e7\u00f5es sobre quaisquer tributos.<br><br><strong>Terceiros interessados<\/strong><br><br>Em uma quest\u00e3o de ordem levantada durante o julgamento, o Plen\u00e1rio reafirmou, tamb\u00e9m por maioria, a posi\u00e7\u00e3o de que terceiros interessados no processo (os chamados amici curiae) n\u00e3o podem apresentar embargos de declara\u00e7\u00e3o em a\u00e7\u00f5es de controle concentrado, a\u00e7\u00f5es que tratam da constitucionalidade de leis, como ADI, ADC, ADPF e ADO, nem em recursos extraordin\u00e1rios com repercuss\u00e3o geral. O colegiado, no entanto, ressalvou a possibilidade de o relator levar para delibera\u00e7\u00e3o quest\u00f5es apresentadas por terceiros interessados.<br><br><a href=\"https:\/\/www.stf.jus.br\/arquivo\/cms\/noticiaNoticiaStf\/anexo\/RE949297EDseRE955227EDsTemas881e885coisajulgadaemmate769riatributa769ria_FSPeLC4.pdf\">Confira o resumo do julgamento.<\/a><br><br><strong>Fonte: STF<\/strong><\/p>\n\n\n\n<div style=\"height:70px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div id=\"section-g744bae\" class=\"wp-block-gutentor-e6 section-g744bae gutentor-element gutentor-element-image text-align-center-desktop\"><div class=\"gutentor-element-image-box\"><a class=\"gutentor-element-image-link\" href=\"#\"window.print()\"><div class=\"gutentor-image-thumb\"><img decoding=\"async\" class=\"normal-image\" src=\"https:\/\/sinicesp.org.br\/wp-content\/uploads\/2022\/01\/impressora.png\"\/><\/div><\/a><\/div><\/div>\n<\/div><\/section>\n","protected":false},"excerpt":{"rendered":"<p>Plen\u00e1rio negou pedidos de empresas que buscavam retomar o recolhimento da CSLL apenas a partir da decis\u00e3o nos recursos, em 2023, e n\u00e3o 2007, como decidido anteriormente pelo Tribunal.<\/p>\n","protected":false},"author":2,"featured_media":5519,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_uag_custom_page_level_css":"","_monsterinsights_skip_tracking":false,"site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"disabled","ast-breadcrumbs-content":"disabled","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center 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center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[4],"tags":[405],"class_list":["post-5507","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-boletim-juridico","tag-boletim-juridico-no-04-2024-24-04-2024"],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO 4.9.10 - aioseo.com -->\n\t<meta name=\"description\" content=\"Plen\u00e1rio negou pedidos de empresas que buscavam retomar o recolhimento da CSLL apenas a partir da decis\u00e3o nos recursos, em 2023, e n\u00e3o 2007, como decidido anteriormente pelo Tribunal.\" \/>\n\t<meta name=\"robots\" content=\"max-image-preview:large\" \/>\n\t<meta name=\"author\" content=\"Ana Paula Amancio\"\/>\n\t<link rel=\"canonical\" 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